法秩序统一视角下虚开案件行刑认定冲突与协调

虚开案件的违法行为以虚开行为和非法抵扣行为为核心,受税法和刑法的共同规制。实践中一些虚开案件在刑事司法中因抵扣行为未使国家税款受损不构成犯罪,而在行政执法中被认定为偷税,引发行刑认定冲突。税收违法行为的共通本质在于对法益的侵害,法益是虚开案件行刑认定的联结纽带。偷税罚和虚开增值税专用发票罪均以保护国家税款利益为共同法益,只是刑法在逃税罪之外,对利用虚开增值税专用发票造成国家税款损失的违法手段作特殊评价,而税法包含在偷税罚中。虚开增值税专用发票罪与偷税罚具有相同的构成要件要素,均可涵摄非法抵扣行为和国家税款损失结果。因此,两法域对非法抵扣行为造成的国家增值税款损失的认定应保持一致,综合增值税全链条作实质判断,禁止形式推定,从而区分“脱税罚”和“秩序罚”,以实现过罚相当。     

Competitive strategy in remanufacturing and the impact of take-back laws

This paper examines the impact of take-back laws within a manufacturer/remanufacturer competitive framework. Take-back laws require that firms take responsibility for the collection/disposal costs of their products. We consider two alternative implementations of take-back laws that are distinguished by the degree of control that the manufacturer has on returns sold to the remanufacturer. In one implementation, known as collective WEEE take-back, the manufacturer has no control over returns sold to the remanufacturer. The other implementation, known as individual WEEE take-back, gives complete control to the manufacturer.We develop a general two-period model to investigate questions of interest to policy-makers in government and managers in industry. Our results suggest that, in some settings, enactment of collective WEEE take-back will result in higher manufacturer and remanufacturer profits while simultaneously spurring remanufacturing activity and reducing the tax burden on society. A negative effect is higher consumer prices in the market. In other settings, we find that collective WEEE take-back introduces a structural change to the industry—creating an environment where remanufacturing becomes profitable when it is not profitable without a take-back law. With respect to individual WEEE take-back, we find that the manufacturer often benefits from allowing the remanufacturer to enter the market, though from a government policy-maker perspective, there are clear risks of monopolistic behavior.     

不确定条件下环境政策的时机选择

本文建立了一个连续时间模型，用于分析不确定条件下环境政策的时机选择。模型结果显示，环境政策的采用有两种不可逆性，而且它们在相反的方向上起作用：第一，旨在降低生态危害的政策对社会施加了沉淀成本。它产生立即采用这一政策而不是等待有关生态影响及其经济后果的更多信息的机会成本，这种机会成本使等待而不是现在就采纳政策更可取；第二，环境危害可能部分或完全不可逆。这就意味着立即采用一项政策而不是等待具有沉没收益，即负的机会成本。这种负的机会成本偏离了政策采用中传统的成本一收益分析。因此，现在立即采用一项政策可能是更合适的，即使传统的分析宣称它是不经济的。文章表明，不确定性对环境政策的时机选择有着重要的影响。     

Did working families' tax credit work? The impact of in-work support on labour supply in Great Britain

In-work benefits are promoted as a way to make low-income families better off without introducing adverse work incentives. In 1999, the structure of in-work benefits in the UK changed, and their generosity almost doubled, through the introduction of Working Families' Tax Credit (WFTC). With micro-data from before and after its introduction, a structural model of labour supply and programme participation estimates that, by 2002, WFTC had increased labour supply of lone mothers by around 5.1 percentage points, slightly reduced labour supply of mothers in couples by 0.6 percentage points, and increased the labour supply of fathers in couples by 0.8 percentage points, compared with the programme that preceded it. Other tax and benefit reforms contemporaneous with WFTC acted to reduce the labour supply of parents, though. Without any form of in-work benefit in the UK, labour force participation by lone mothers would be around 45 percent, rather than the 55 per cent we now observe. Participating in family credit, the UK's in-work programme before October 1999, conferred a utility loss as well as a utility gain from the extra income, but this utility cost of participation was lower in the final year of WFTC than under previous programmes for lone mothers, and no different for individuals in couples: this in itself induced more lone mothers to work.     

西藏林芝察隅自然保护区生态旅游可持续发展与环境保护

自然保护区开展生态旅游活动．应当能够最大限度的满足旅游者欣赏自然风光和获得身心的舒畅和精神享受．又不以牺牲环境为代价，同时又能为当地居民提供多种就业机会，促进当地经济发展。但是发展旅游．稍有不慎，就会导致严重的环境问题。仅就察隅自然保护区生态旅游资源概况，面临的问题及实现可持续发展提出有限的解决方案。     

基于环境会计思想的企业财务评价体系问题研究

本文从企业财务评价的研究现状出发,结合企业财务评价的实际情况,总结了目前企业财务评价中存在的一些问题,并针对这些问题,以可持续发展理论为指导,提出了将环境会计这一新兴学科的思想引入企业的财务评价体系之中,并提供一些实际操作中的建议。     

环境会计的若干问题探讨

环境会计是20世纪90年代引入我国的新兴学科,其主要内容是从会计的角度研究经济建设与环境之间的协调关系,力争实现经济的可持续发展。环境会计理论尚处于探讨阶段,本文分析了环境会计的基本含义,从基本目标和具体目标两个角度对环境会计的目标进行了阐述;探讨了环境会计应遵循的假设和原则;从环境会计信息应披露的内容出发,提出了环境会计的基本构成要素。     

Estimating the magnitude of capital flight due to abnormal pricing in international trade: The Russia–USA case

Governmental and international lending agencies, as well as private sector firms, who engage in international trade, have long been concerned with detecting and determining the magnitude of abnormal pricing in international trade. To detect such abnormal pricings, we present a framework analyzing millions of import/export transactions between the U.S. and Russia. The objectives of this study are to estimate the economic impact of over-invoiced/under-invoiced Russian imports/exports from/to the U.S. and to determine if capital movement/capital flight through trade is due to money laundering, tax evasion or some sort of portfolio consideration. Our results lead us to conclude that capital movement through trade in this case can be attributed to either money laundering and/or tax evasion.     

领取绿色通行证进军国际绿色市场--谈国际绿色贸易壁垒中的环境标志问题

贴有环境标志的绿色产品将成为21世纪国际市场消费的主导，意味着国际间的绿色营销、绿色贸易大潮的到来。实行环境标志是当今国际贸易的潮流，因而，持有绿色标志，就意味着领取了进入国际绿色市场的通行证，就意味着打破了国际绿色贸易壁垒。     

包税制的兴起与衰落:交易费用与征税合同的选择

在 1 9世纪甚至 2 0世纪初以前 ,包税制都是许多国家赖以征税的一个重要机制。但是 ,对于它的研究一直很少 ,也不深入。最近 ,在欧美等国 ,一种变形的包税制又开始出现。在我国的某些地方 ,税务机构也尝试着将某些税收承包给非政府机构。因此 ,研究历史上的包税制也具有一定的现实意义。本文运用交易费用理论和历史社会学的研究成果探索了包税制在近现代史上兴起和衰落的原因。